$17\mathrm{.}3$ What internal control procedure$($s$)$ would be most effective in preventing the following errors or fraudulent acts?

a$.$ The company was fined by the governmental tax authorities for incorrect tax payments.

b$.$ A retired employee was not removed as current employee from the payroll master file. The retired employee$$s payment method was changed to EFT and the banking details updated to reflect that of a payroll clerks$$ friend.

c$.$ The cashier signed a second payroll check to be paid from the organization$$s regular bank account for a friend in debt.

d$.$ A senior staff member on the assembly line is responsible for checking time card data for all assembly line workers on the production floor. When overtime is calculated, several of his friends receive higher wages than the other workers.

e$.$ Productivity during the first $15$ minutes and the last $15$ minutes of every shift was found to be much lower than the productivity during the remainder of the shift. Employees indicated that there was often a bottleneck at the time clock, which caused them to waste time.

f$.$ When overtime hours worked over the weekend were captured from the time cards that were submitted, an error occurred and one employee was not paid overtime while another was overpaid due to a data entry error where two digits were transposed in the employee number: $17682$ was entered as $17862,$ causing employee $17682$ to not receive overtime payment and employee $17862$ receiving his overtime as well as employee $17682$s overtime.

g$.$ An organization installed a new payroll system and hired a payroll clerk. When the new payroll clerk entered an employee$$s name $($assuming she was an existing employee$),$ the payroll system prompted the payroll clerk whether a new employee record should be created. The payroll clerk created a new record.

h$.$ An employee managed to use the query function of the employee database to determine the salary of another employee in her department.

i$.$ The payroll master file was corrupted and when the on$-$site backup copy was restored, it also turned out to be corrupt.

j$.$ A company needed to find a suitable candidate to fill their Chief Security Officer position. An employee in HR managed to get the father of his best friend appointed to this position. The friend$$s father had a criminal record.